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IB Grant Thornton: Personal Income Tax

Personal Income Tax

Payroll income and function benefits tax – forms

1) Payroll income tax statement

Ministry of finance issued an advice regarding the forms for the payers of payroll income tax (hereinafter PIT).

Due to the use of new Tax Code the tax collected by deduction, including the PIT, becomes the assessed tax with the effect form 1 January 2011. This fact is already taken into account in adequate “Statement for 2010 tax period” forms.

The form for PIT statement (form no. 16) will be used for submission of statement for the tax period starting in 2010 (see instructions to form no. 15). The appendix no. 1 „The number of employees as of 1 December 2010“ (form no. 10) remains obligatory and in case of taxpayers employing the so called tax non-residents also the appendix no. 2 „ The review of overall data on the tax payers earnings record mentioned in Section 2 par. 3 of the Income Tax Act (form no. 7). Other compulsory appendixes no. 3 and no. 4 also remain valid.

The Tax Code in force from 1 January 2011 also extended the period for submission of the statement to 4 months. However the amendment to the Income Tax Act signed by president on 23 November 2010 sets the period back to 2 months from the end of calendar year.

We would like to draw your attention to the fact, that tax payer which has the duty to submit also appendix no. 2, meaning he is an employer of so called tax non-residents, must submit the statement for the tax period of 2010 electronically!

The period for submission is therefore being extended to 20 March 2011.

This period also applies to all tax payers who decide to submit the Statement electronically without being obliged to do so by law.

Only natural persons employing less than 10 so called
tax non-residents are being exempt from the duty
to submit the Statement electronically.

2) Recapitulation of payroll income tax deposits Paid

Advised duty to submit monthly statements of paid payroll income tax deposits was left out from the amendment to the Income Tax Act.



Ing. Andrea Kotková
IB Grant Thornton
Na Bojišti 18
CZ-120 00 Praha 2
T +420 296 152 111
F +420 296 181 483
E a.kotkova@ib-gtpraha.cz